(1) Section 82 of the Finance Act 2010 is amended -

(a) in subsection (1) -

(i) in paragraph (a), by substituting "electricity," for "electricity, or",

(ii) in paragraph (b), by substituting "processes," for "processes, or"

(iii) in paragraph (c), by substituting "State, or" for "State.", and

(iv) by inserting the following paragraph after paragraph (c):

"(d) for heat and power cogeneration (other than heat and power cogeneration by a micro-cogeneration unit within the meaning of Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 [OJ No. L315, 14.11.2012, p.1]), where it is determined, by a competent authority designated for the purpose by the Minister for Finance, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012.",

(b) by inserting the following subsection after subsection (1):